International Accounting Standard (IAS 7, Paragraph 7):
"Generally, an investment qualifies as a cash equivalent only when it has a short maturity of, say, three months or less from the date of acquisition." Government bonds, by their legal and financial nature, are "debt instruments" or loan contracts issued by the government to investors. Therefore, in financial statements, they must be classified as "investments" rather than cash.
2026-05-29 15:28:31
1
SEE_GAME <2> :
💞
2026-05-29 01:49:39
1
Sutthiphod.K.Phichit :
♥️
2026-06-02 17:34:57
0
ssshoweee :
❤️❤️❤️
2026-05-29 20:36:55
0
พี่แบงค์ herb lover :
😊😊😁😁😂😂
2026-06-05 06:24:37
0
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